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2024 (3) TMI 350 - CESTAT NEW DELHISCN issued solely on the basis of 26 AS statement - noticee failed to provide complete information about their tax liability on certain services rendered - Extended period of limitation - HELD THAT:- The contention of the department that they came to know of the appellant’s activities only through the 26 AS statement is nothing more than plainly frivolous, as the appellant had been regularly submitting the ST-3 returns and paying tax as leviable on the “manpower service” rendered. There is nothing to show from the records that the appellant was not properly maintaining the books of account or had not recorded the various transactions. The department has nothing to substantiate its case, except for some bland statements that are essentially presumptive in nature. Moreover, 26 AS is not a prescribed statement/document for purpose of determination of service tax liability. It was for the department to lead its case with cogent evidence. The said 26 AS statement is maintained in respect of various receipts as applicable for the Income Tax Department for purpose of tax deducted TDS as relevant under the Income Tax Act. Service Tax would have to essentially depend on the value of the taxable service rendered and is unlike the taxability under the IT laws. The issuance of the show cause notice solely on the basis of the figures indicated in 26 AS cannot be sustained. Extended period of limitation - HELD THAT:- The appellant was entitled to the exemption under N/N. 15/2012-ST dated 17.03.2012 and in view of the department not being specifically able to point out any of the essential ingredients for invocation of the larger period of limitation, the same is not applicable in the present case. The order of the learned appellate authority cannot be sustained and is, therefore, liable to be set aside. The impugned order of the lower authority is, therefore, set aside - Appeal allowed.
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